﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-10-28T15:27:05-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>205520612</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>L M HENDERSON &amp; COMPANY LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>450 E 96TH ST STE 200</AddressLine1Txt>
        <CityNm>INDIANAPOLIS</CityNm>
        <StateAbbreviationCd>IN</StateAbbreviationCd>
        <ZIPCd>462403797</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>310953630</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>DOWNEY PARENT COOPERATIVE</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>PRESCHOOL INC</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>DOWN</BusinessNameControlTxt>
      <PhoneNum>3174269094</PhoneNum>
      <USAddress>
        <AddressLine1Txt>111 SOUTH DOWNEY AVE</AddressLine1Txt>
        <CityNm>INDIANAPOLIS</CityNm>
        <StateAbbreviationCd>IN</StateAbbreviationCd>
        <ZIPCd>46219</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MEGAN ROBINSON</PersonNm>
      <PersonTitleTxt>CO-TREASURER</PersonTitleTxt>
      <PhoneNum>3174269094</PhoneNum>
      <SignatureDt>2024-10-22</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>MICHELLE L ZIMMERMAN</PreparerPersonNm>
      <PTIN>P00266120</PTIN>
      <PhoneNum>3175661000</PhoneNum>
      <PreparationDt>2024-10-22</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc4">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc5">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>102613</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ProgramServiceRevenueAmt>74055</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>2</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc3">28556</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>15263</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>13293</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>87350</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>53371</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>5956</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>2626</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>13445</OtherExpensesTotalAmt>
      <TotalExpensesAmt>75398</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>11952</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>36006</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>6949</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>54907</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>36006</BOYAmt>
        <EOYAmt>54907</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>36006</BOYAmt>
        <EOYAmt>54907</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>36006</BOYAmt>
        <EOYAmt>54907</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>TO OPERATE A COOPERATIVE PRESCHOOL.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>OPERATE A COOPERATIVE PRESCHOOL</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>75398</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>75398</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MEGAN ROZENNA</PersonNm>
        <TitleTxt>CO-PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>12.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ANNE CARROLL</PersonNm>
        <TitleTxt>CO-PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>12.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MEGAN ROBINSON</PersonNm>
        <TitleTxt>CO-TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JODI SANDOVAL</PersonNm>
        <TitleTxt>CO-TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MOLLY ERWIN</PersonNm>
        <TitleTxt>VP OF MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>AMANDA SHARP</PersonNm>
        <TitleTxt>VP OFPARENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SARAH HARRIS</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>IN</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>MEGAN ROBINSON</PersonNm>
        <USAddress>
          <AddressLine1Txt>111 SOUTH DOWNEY AVE</AddressLine1Txt>
          <CityNm>INDIANAPOLIS</CityNm>
          <StateAbbreviationCd>IN</StateAbbreviationCd>
          <ZIPCd>46219</ZIPCd>
        </USAddress>
        <PhoneNum>3174269094</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd referenceDocumentId="RetDoc2">true</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc5">
      <SchoolInd>X</SchoolInd>
    </IRS990ScheduleA>
    <IRS990ScheduleE documentId="RetDoc2">
      <NondiscriminatoryPolicyStmtInd>true</NondiscriminatoryPolicyStmtInd>
      <PolicyStmtInBrochuresEtcInd>false</PolicyStmtInBrochuresEtcInd>
      <PlcyPblczdViaBroadcastMediaInd>false</PlcyPblczdViaBroadcastMediaInd>
      <MaintainRacialCompRecsInd>true</MaintainRacialCompRecsInd>
      <MaintainScholarshipsRecsInd>false</MaintainScholarshipsRecsInd>
      <MaintainCpyOfBrochuresEtcInd>true</MaintainCpyOfBrochuresEtcInd>
      <MaintainCpyOfAllSolInd>true</MaintainCpyOfAllSolInd>
      <DiscriminateRaceStdntsRghtsInd>false</DiscriminateRaceStdntsRghtsInd>
      <DiscriminateRaceAdmissPlcyInd>false</DiscriminateRaceAdmissPlcyInd>
      <DiscriminateRaceEmplmFcultyInd>false</DiscriminateRaceEmplmFcultyInd>
      <DiscriminateRaceSchsInd>false</DiscriminateRaceSchsInd>
      <DiscriminateRaceEducPlcyInd>false</DiscriminateRaceEducPlcyInd>
      <DiscriminateRaceUseOfFcltsInd>false</DiscriminateRaceUseOfFcltsInd>
      <DiscriminateRaceAthltProgInd>false</DiscriminateRaceAthltProgInd>
      <DiscriminateRaceOtherActyInd>false</DiscriminateRaceOtherActyInd>
      <GovernmentFinancialAidRcvdInd>false</GovernmentFinancialAidRcvdInd>
      <GovernmentFinancialAidRvkdInd>false</GovernmentFinancialAidRvkdInd>
      <ComplianceWithRevProc7550Ind>true</ComplianceWithRevProc7550Ind>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE E, LINE 4</FormAndLineReferenceDesc>
        <ExplanationTxt>NO SCHOLARSHIPS OR AWARDS ARE DISTRIBUTED.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleE>
    <IRS990ScheduleG documentId="RetDoc3">
      <FundraisingEventInformationGrp>
        <Event1Nm>POINSETTIA SALE</Event1Nm>
        <GrossReceiptsEvent1Amt>14686</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>14686</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>9485</OtherDirectExpensesEvent1Amt>
        <Event2Nm>PLAYGROUND</Event2Nm>
        <GrossReceiptsEvent2Amt>11745</GrossReceiptsEvent2Amt>
        <GrossRevenueEvent2Amt>11745</GrossRevenueEvent2Amt>
        <OtherDirectExpensesEvent2Amt>5778</OtherDirectExpensesEvent2Amt>
        <GrossReceiptsTotalAmt>26431</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>26431</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>15263</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>15263</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>11168</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES 183 GENERAL EXPENSE 1,352 SUPPLIES 842 CLASSROOM EXPENSE 3,052 INFORMATION TECHNOLOGY 359 CONFERENCES/MEETINGS 528 INSURANCE 3,219 BAD DEBTS 165 BOARD APPROVED EXPENSES 446 OTHER EXPENSES 3,299 TOTAL 13,445</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>PRIOR PERIOD ACCT ADJUSTMENT 6,949</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>